RDO 83-Talisay CT Minglanilla

Republic of the Philippines DEPARTMENT OF FINANCE Roxas Boulevard Corner Vito Cruz Street Manila 1004

DEPARTMENT ORDER NO. 44-02 September 16, 2002

SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF TALISAY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 83 (TALISAY CITY, CEBU), REVENUE REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE TAX PURPOSES.

TO : All Internal Revenue Officers and Others Concerned.

Section 6 (E) of the Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997"' authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon consultation with competent appraisers both from private and public sectors.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (1st revision) located in the city of Talisay under the jurisdiction of Revenue District Office No. 83 (Talisay City, Cebu), Revenue Region No. 13 (Cebu City) after public hearing was conducted on June 7, 2000 for the purpose. This Order is issued to implement the revised zonal values for land to be used in computing any internal revenue tax.

In case the gross selling price or the market value shown in the schedule of values of the provincial or city assessor is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax.

This Order shall take effect immediately.

(signed) JOSE ISIDRO N. CAMACHO Secretary of Finance

RECOMMENDED BY:

(signed) RENE G. BAÑEZ Commissioner of Internal Revenue

DEFINITION OF TERMS

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST LAND.

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC. MUST NOT BE LESS THAN 5,000 SQUARE METERS.

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED.

CLASSIFICATION LEGEND:

CODE CLASSIFICATION CODE CLASSIFICATION

RR Residential Regular GL Government Land CR Commercial Regular GP General Purposes RC Residential Condominium I Industrial CC Commercial Condominium X Institutional APD Area for Priority Development AGRICULTURAL LANDS

A1 Riceland Irrigated A26 Bamboo Land A2 Riceland Unirrigated A27 PeanutPeanut Land Land A3 Upland A28 Soy beans Land A4 Coco Land A29 Grape vineyard A5 Citrus Land A30 Pepper Land A6 Fishpond A31 Mineral Land A7 Swamp A32 Non Metallic mineral Land A8 Nipa Land A33 Coal Deposit A9 Cotton Land A34 African Oil Land A10 Cogon A35 Rubber Land A11 Abaca Land A36 Forest Land/Timber Land A12 Orchard A37 Horticultural Land A13 Pineapple Land A38 Salt Beds A14 Banana Land A39 Seashore A15 Pasture Land A40 Resort A16 Corn Land A41 Sandy/Stony A17 Sugar Land A42 Prawn pond A18 Tobacco Land A43 Sorghum A19 Cacao A44 Ipil-Ipil A20 Lanzones A45 Kangkong A21 Durian A46 Zarate A22 Rambutan A47 Vegatable Land A23 Mango A48 Coffee A24 Mangrove A49 Mountainous/Hilly Areas A25 Camote/Cassava A50 Other Agricultural Lands RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: MINGLANILLA D.O. No. 44-02 BARANGAY: CADULAWAN Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY/PROVINCIAL ROADAREAS W/IN 100M ALONG RR 400.00 INTERIOR AREAS AREAS 100M & OVER FR BGY/ A50 75.00 PRO'L ROAD

BARANGAY: CALAJO-AN ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL HIGHWAY EXTENDING 100M FROM HIWAY RR 2,850.00 FROM PAKIGNE-CALAJOAN BDRY TO CALJOAN-POBLACION BDY PROVINCIAL/BARANGAY ROADALONG BARANGAY ROADS RR 625.00 ALL SUBDIVISIONS RR 975.00 INTERIOR AREAS 100M & OVER FROM ROAD & A50 200.00 HIWAY

BARANGAY: CAMP 7 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY ROAD ALONG & W/IN 100M A50 75.00 INTERIOR AREAS 100M & OVER FR BBGY ROAD A50 40.00

BARANGAY: CAMP 8 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY ROAD ALONG & W/IN 100M A50 75.00 INTERIOR AREAS 100M & OVER FR BBGY ROAD A50 40.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: MINGLANILLA D.O. No. 44-02 BARANGAY: CUANOS Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY ROAD A49 * ALONG & W/IN 100M A50 75.00 INTERIOR AREAS 100M & OVER FR BBGY ROAD A50 40.00

BARANGAY: GUINDARUHAN ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY ROAD A49 * ALONG & W/IN 100M A50 75.00 INTERIOR AREAS 100M & OVER FR BBGY ROAD A50 40.00

BARANGAY: LINAO ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL HI-WAY LINAO-MINGLANILLA & LINAO- RR 2,365.00 TALISAY TO PAKIGNE-LINAO PROV'L/BARANGAY ROAD EXTENDING 100M FROM LINAO RR 625.00 ALL SUBDIVISIONS RR 975.00 INTERIOR AREAS 100 M & OVER FROM NAT'L A50 200.00 HI-WAY & BGY ROADS

BARANGAY: MANDU-ANG ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY RAOD A49 * ALONG & W/IN 100M A50 75.00 INTERIOR AREAS 100M & OVER FR BGY ROAD A50 40.00

*NO RECOMMENDED ZONAL VALUES RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: MINGLANILLA D.O. No. 44-02 BARANGAY: PAKIGNE Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL HI-WAY LINAO-PAKIGNE TO PAKIGNE- RR 2,000.00 POBLACION BDRY PROV'L/BARANGAY ROADS WITHIN 100M FROM ROAD RR 1,000.00 ALL SUBDIVISIONS RR 2,000.00 INTERIOR AREAS RR 500.00 A50 200.00

BARANGAY: POBLACION (WARD I, II, III & IV) ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL HIGHWAY VILLORDON-CABALLERO 50M CR 2,315.00 TULAY TUNGHAAN-VILLORDON RR 2,315.00 CABALLERO-POBLACION-CALAJOAN RR 2,315.00 C CABALLERO STREET CR 1,000.00 E RODRIGUEZ STREET CR 1,000.00 L CANA STREET & EXTENSION CR 1,000.00 P CANONEO STREET CR 815.00 P DIAZ STREET CR 815.00 P VILLORDON CR 815.00 R M VILLORDON CR 815.00 R OSMENA, SR. STREET CR 815.00 TRES DE MAYO STREET CR 815.00 18 DE JUNIO STREET CR 815.00 STREET LEADING TO CEMETERY CR 815.00 TRES DE MAYO ALONG THE CREEK RR 400.00

BARANGAY: TUBOD ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIAL ROAD PALIGNE-TABUD BRIDGE RR 850.00 BARANGAY ROAD TABUD BRIDGE RR 300.00 INTERIOR AREAS A50 75.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: MINGLANILLA D.O. No. 44-02 BARANGAY: TULAY Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL HI-WAY RR 2,900.00 PROVINCIAL/BARANGAY ROAD RR 800.00 ALL SUBDIVISIONS RR 1,000.00 INTERIOR AREAS A50 500.00

BARANGAY: TUNGHA-AN ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL HIGHWAY RR 1,065.00 BARANGAY/PROVINCIAL ROAD RR 625.00 ALL SUBDIVISIONS RR 975.00 INTERIOR AREAS A50 125.00

BARANGAY: TUNGKIL ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY ROAD RR 535.00 ALL SUBDIVISIONS RR 950.00 INTERIOR AREAS A50 200.00

BARANGAY: TUNGKOP ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL HIGHWAY RR 2,000.00 BARANGAY/PROVINCIAL ROAD RR 800.00 I 1,500.00 ALL SUBDIVISIONS RR 1,000.00 INTERIOR AREAS A50 500.00

BARANGAY: VITO ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY/PROVINCIAL ROAD RR 2,625.00 INTERIOR AREAS A50 75.00 ======RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: BIASONG Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY ROAD POOC BDRY-MANANGA RIVER RR 1,225.00 BIASONG PROP-POOC BDRY RR 1,225.00 BEATO PEREZ SUBD. RR 1,500.00 OTHER SUBD/VILLAGES RR 1,500.00 ALL OTHER STREETS RR 1,110.00 INTERIOR AREAS W/ROAD RIGHT OF WAY RR 925.00 W/OUT ROAD RIGHT OF WAY RR 850.00 A50 500.00

BARANGAY: BULACAO ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL ROAD BULACAO-TABUNOK BDRY TO CR 5,375.00 BULACAO-CEBU CITY BDRY BARANGAY ROAD NAT'L RD-BULACAO ELEM SCH RR 2,000.00 NAT'L RD-CANDULAWAN BDRY RR 1,225.00 EAST VISAYAN ACADEMY X 2,000.00 FRIENDLY HOMES SUBD. WITHIN THE BARANGAY RR 2,500.00 HAPPY VALLEY SUBD. RR 2,500.00 HILLSIDE SUBD RR 2,500.00 LOWER CABUNAYAN RR 2,000.00 MAHARLIKA SUBD RR 2,500.00 MANSUETO SUBD RR 2,500.00 MINGCOURT SUBD RR 2,500.00 NEW FRONTIER SUBD RR 2,500.00 PLAINVILLE SUBD. RR 2,500.00 SOUTHGATE SUBD. RR 2,500.00 STA. LUCIA SUBD. RR 2,800.00 VILLA VERNA SUBD. RR 2,500.00 OTHER SUBD/VILLAGES RR 2,000.00 ALL OTHER STREETS RR * A49 * A50 * INTERIOR LOTS INT. LOT W/RIGHT OF WAY RR 1,000.00 INT. LOT W/OUT RIGHT OF WAY RR 900.00 A49 * A50 *

*NO RECOMMENDED ZONAL VALUATION RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: CAMP 4 Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY/PROV'L.ROAD LOW AREAS RR 50.00 HILLY /MOUNTAIN AREAS A49 40.00 A50 30.00 RIVER BANK A50 20.00 INTERIOR AREAS LOW AREAS RR 30.00 HILLY /MOUNTAIN AREAS A49 25.00 FOREST LAND A50 10.00 APD 10.00

BARANGAY: MANIPIS-CAMP 6 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY/PROVINCIAL ROADLOW AREAS RR 50.00 HILLY /MOUNTAIN AREAS A49 40.00 A50 30.00 RIVER BANK A50 20.00 INTERIOR AREAS LOW AREAS RR 30.00 HILLY /MOUNTAIN AREAS A49 25.00 A50 10.00 FOREST LAND APD 10.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: CANDULAWAN Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY/PROV'L.RD. RR 975.00 BARANGAY ROAD LAGTANG CRSNG LOWER CANDULAWANA50 250.00 UPPER CANDULAWAN NEAR ELEM SCHOOL RR 975.00 A50 200.00 A1 150.00 A4 120.00 A16 100.00 MINGCOURT RR 2,500.00 NEW FRONTIER RR 2,500.00 STA. CATALINA RR 2,200.00 STA. LUCIA RR 3,000.00 VILLA ESTELITA RR 2,200.00 OTHER SUBD/VILLAGES RR 2,200.00 ALL OTHER STREETS RR 1,000.00 A50 100.00 INTERIOR AREAS HILLY /MOUNTAIN AREAS A49 75.00 PLANTED TO RICE A1 70.00 PLANTED TO CORN/COCO A4 70.00 A16 70.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: CANSOJONG Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIAL ROAD POBLACION-TANGKE BDRY. CR 2,500.00 MUNICIPAL ROAD WITHIN THE BARANGAY RR 2,000.00 BARANGAY ROAD RR 1,800.00 KIMBA ROAD KIAMBA-CONSOJONG SIDE FR TABU RR 1,800.00 TANGKE CANSOJONG BDRY CR 2,000.00 SHORELINE POBLACION BDRY TO TANGKE CR 2,200.00 BDRY (50M INWARD) FORTUNE PLAINS RR 2,000.00 MA. THERESA II & III RR 1,500.00 MAGLASANG RR 1,500.00 RECOLETOS VILLE RR 2,000.00 SOUTHWINDS RR 2,000.00 OTHER SUBD/VILLAGES RR 1,500.00 ALL OTHER STREETS RR 1,250.00 INTERIOR AREAS INT. AREAS W/RIGHT OF WAY RR 1,000.00 W/OUT ROAD RIGHT OF WAY RR 900.00 A50 600.00

BARANGAY: DUMLOG ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROV'L.ROAD BASCON ST-POBLACION BDRY. CR 3,000.00 BARANGAY ROAD BASCON-POBLACION RR 2,000.00 SHORELINE-MANANGA RIVER RR 2,000.00 TO POBLACION BDRY (SITIO LITMON) MUNICIPAL ROAD BASCON-POBLACION BDRY RR 2,500.00 BASCON-MANANGA RIVER RR 2,300.00 BASCON ST. JOSE RIZAL-DUMLOG-SAN ISIDRO BDRYRR 2,500.00 CR 2,800.00 JOSE RIZAL-POBLACION RR 2,500.00 POB MUNICIPAL RD-SHORELINE RR 2,000.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: DUMLOG (Continuation) Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------JOSE RIZAL BASCON-POBLACION BDRY RR 2,500.00 BASCON-MANANGA RIVER RR 2,000.00 RR 2,000.00 SITIO LITMON RR 2,000.00 SHORELINE W/IN THE BARANGAY CR 2,500.00 BELLEZA COMPOUND RR 3,000.00 CARMENVILLE RR 4,500.00 MA.THERESA I RR 2,000.00 RAMONA SUBD. RR 2,500.00 REUBENVILLE RR 2,300.00 OTHER SUBD/VILLAGES RR 2,000.00 ALL OTHER STREETS RR 1,500.00 A4 650.00 A16 600.00 A17 550.00 A50 500.00 INTERIOR LOTS INT. AREAS W/RIGHT OF WAY RR 1,300.00 INT. AREAS W/OUT RIGHT OF WAY RR 1,100.00

BARANGAY: JACLUPAN ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIAL ROAD RR 300.00 BARANGAY/MUN.ROAD RR 300.00 RIVER BANK I 275.00 INTERIOR LOTS INT. AREAS W/RIGHT OF WAY RR 265.00 W/OUT RIGHT OF WAY RR 250.00 A49 20.00 A50 20.00 ALL OTHER SUBD/VILLAGES RR 360.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: LAGTANG Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIAL ROAD TABUNOK BDRY-ILANG-ILANG CR 6,000.00 ILANGILANG-7TH DAY ADVENT CR 5,000.00 7TH DAY ADVENT-JACLUPAN RR 2,000.00 BARANGAY RD HOLLOW BLOCKSITION MOLAVE-MANANGA RIVER RR 3,000.00 BARANGAY/MUNICIPAL RD. RR 2,500.00 ILANG-ILANG PROV'L RD-STO. NINO VILL RR 2,250.00 RIVER BANK SITIO HALLOW BLOCK-NUNEZ RR 2,300.00 BATCHING PLANT HOLLOW BLOCKS RR 3,000.00 RIVERVIEW SUBD. RR 3,000.00 RR 2,500.00 STA. CATALINA SUBD. RR 3,000.00 STO.NINO SUBD (VIL.) EAST OF ILANGILANG & RR 3,000.00 WEST OF MOLAVE ST. SCHOLASTICA'S ACDMY COR PROV'L ROAD AND X 6,000.00 BARANGAY ROAD INTERIOR AREAS ALONG RIVER BANK PROV'L ROAD RR 2,000.00 BRGY ROAD HOLLOW BLOCK 100M AWAY ILANG-ILANG RR 2,000.00 PROV'L ROAD SITIO MOLAVE & BRGY BULALACAO BDRY PLAIN AREAS A49 800.00 HILLY AREAS A50 750.00 OTHER SUBD/VILLAGES RR 3,000.00 ALL OTHER STREETS RR 2,500.00 INTERIOR LOTS WITH RIGHT OF WAY RR 2,000.00 WITHOUT RIGHT OF WAY RR 1,800.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: LAWAAN I Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL RD/PROV'L.RD. LINAO BDRY-POOC BGY RD CR 2,500.00 BARANGAY RD./MUN.ROAD WITHIN THE BARANGAY RR 1,800.00 LAWAAN ELEM SCH EAST OF SEAVIEW HTS & GP 1,000.00 WEST OF NATIONAL ROAD RR 1,500.00 MAGHAWAY BGY RD NATL RD ALONG MAGHAWAY RR 1,500.00 RD TO BOUNDARY MOHON-LINAO BGY ROAD LINAO BDRY CRSNG LAWAAN RR 1,500.00 TO COR POOC BGY ROAD POOC BARANGAY ROAD NATL RD-MOHON-LINAO RD RR 2,000.00 CAMELLA HOMES RR 2,500.00 SEAVIEW HEIGHTS AREAS 100M FROM NATL RD RR 3,500.00 VICENTE RETUYA SUBD. RR 2,000.00 OTHER SUBD/VILLAGES RR 1,500.00 ALL OTHER STREETS WITHIN THE BARANGAY RR 1,150.00 A49 500.00 A50 600.00 INTERIOR LOTS WITH RIGHT OF WAY RR 1,000.00 WITHOUT RIGHT OF WAY RR 900.00 A49 400.00 A50 500.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: LAWAAN II Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL RD/PROV'L RD. LINAO BDRY-POOC BGY RD CR 2,500.00 BARANGAY RD./MUN.ROAD W/IN THE BARANGAY RR 1,800.00 LAWAAN ELEM SCH EAST OF SEAVIEW HTS & GP 1,000.00 WEST OF NATIONAL RD RR 1,500.00 MAGHAWAY BGY RD NATL RD ALONG MAGHAWAY RR 1,500.00 RD TO BOUNDARY MOHON-LINAO BGY ROAD LINAO BDRY CRSNG LAWAAN RR 1,500.00 COR POOC BGY ROAD POOC BARANGAY ROAD NATL RD-MOHON-LINAO RD RR 2,000.00 CAMELLA HOMES RR 2,500.00 SEAVIEW HEIGHTS AREAS 100M FROM NATL RD RR 3,500.00 VICENTE RETUYA SUBD. RR 2,000.00 OTHER SUBD/VILLAGES RR 1,500.00 ALL OTHER STREETS WITHIN THE BARANGAY RR 1,150.00 A49 500.00 A50 600.00 INTERIOR AREAS WITH RIGHT OF WAY RR 1,000.00 WITHOUT RIGHT OF WAY RR 900.00 A49 400.00 A50 500.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: LAWAAN II Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL ROAD LAWAAN I BDRY-MANANGA RIVER RR 2,000.00 BARANGAY BOUNDARY CR 2,500.00 BARANGAY/MUN.ROAD W/IN THE BARANGAY RR 2,200.00 FAIRVIEW VILLAGE EAST OF NATL ROAD RR 3,000.00 GENTLEPEACE SUBD. RR 2,800.00 POOC BARANGAY ROAD NATL RD ALONG LAWAAN II RR 2,000.00 TO MOHON-DUMLOG BGY RD ALONG MANANGA RIVER FAIRVIEW VILL DOWN TO RR 2,000.00 MOHON-DUMLOG BGY RD OTHER SUBD/VILLAGES RR 1,800.00 ALL OTHER STREETS W/IN THE BARANGAY RR 1,500.00 INTERIOR LOTS SITIO BONBON, LOWER SOMBIA RR 1,000.00 & LITTLE CALAMBA RIVER A50 500.00 WITH RIGHT OF WAY RR 1,000.00 WITHOUT RIGHT OF WAY RR 900.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY

BARANGAY: LAWAAN III ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL ROAD BARANGAY BOUNDARY CR 2,000.00 BARANGAY ROAD/MUN.RD. WITHIN THE BARANGAY RR 1,500.00 ALPHA EXEC. HOMES RR 2,000.00 CAMELLA HOMES RR 2,500.00 DON BOSCO SEMINARY I 4,000.00 PAGTAMBAYAYONG RR 1,500.00 SAN JOSE VILLAGE RR 2,000.00 VILLARAYA I & II RR 2,000.00 BLISS PROJECT SITIO CADICAY APD 850.00 ALONG RIVER BANK NATL RD TO MAGHAWAY BDRY A50 1,000.00 OTHER SUBD/VILLAGES RR 1,500.00 ALL OTHER STREETS RR 1,200.00 INTERIOR LOTS WITH RIGHT OF WAY RR 1,000.00 WITHOUT OF RIGHT OF WAY RR 900.00 SUCH AS SITIO PUNGSOD, A50 400.00 UPPER SOMBRIA, UPPER LAWAAN, UPPER CADICAY & SITIO CADULDULAN RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: LINAO Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------NATIONAL ROAD BARANGAY BOUNDARY CR 2,500.00 MUNICIPAL/BRGY.RD. W/IN THE BARANGAY RR 1,500.00 CAMELLA HOMES RR 2,500.00 LINAO-MOHON ROAD NATL RD-MOHON BDRY RR 1,250.00 LINAO-MAGHAWAY RD NATL RD-MAGHAWAY RD RR 1,250.00 LINAO-LAWAAN RD COR DAR-LAWAAN BDRY RR 1,250.00 H. CAPARIDA ROAD LINAO-MOHON RD-NATL RD RR 1,250.00 OTHER SUBD/VILLAGES RR 1,500.00 ALL OTHER STREETS RR 1,250.00 INTERIOR AREAS WITH RIGHT OF WAY RR 1,100.00 WITHOUT RIGHT OF WAY RR 1,000.00 A50 650.00

BARANGAY: MAGHAWAY ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY RD/OTHER RD. RR 1,000.00 CAMELLA HOMES RR 2,500.00 LOWER MAGHAWAY A49 100.00 A50 200.00 MAGHAWAY PROPER RR 500.00 A49 100.00 A50 200.00 MAGHAWAY DAKU HILLY /MOUNTAIN AREAS A49 100.00 OTHER SUBD/VILLAGES RR 1,500.00 INTERIOR LOTS WITH RIGHT OF WAY RR 800.00 WITHOUT RIGHT OF WAY RR 700.00 A50 200.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: MOHON Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIAL RD. W/IN THE BARANGAY RR 1,800.00 BRGY/MUNICIPAL RD. RR 1,800.00 BELLEZA MOHON CENTRAL CROSSING-M NOEL RRAVE-DEAD END 1,800.00 M. NOEL AVE-DEAD END M. NOEL AVENUE FIDEL BAS-OLD RAILWAY RR 1,600.00 FIDEL BAS M NOEL AVE - MANANGA RIV RR 1,600.00 M NOEL AVE - LINAO BDRY RR 1,600.00 MONTEREY HOMES RR 1,800.00 PLEASANT HOMES RR 1,800.00 VALLEY VIEW SUBD INT AREAS ALONG RR 1,800.00 FIDEL BAS, M NOEL AVE & BELLEZA ST FIDEL BAS-OLD RAILWAY RR 1,800.00 OTHER SUBD/VILLAGES RR 1,600.00 ALL OTHER STREETS RR 1,500.00 INTERIOR LOTS WITH RIGHT OF WAY RR 1,250.00 WITHOUT OF RIGHT OF WAY RR 1,000.00 A HECTARE AWAY FROM A50 650.00 EXISTING BGY/PRIVATE RD RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: POBLACION Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIALRD(J.RIZAL ST) BARANGAY BOUNDARY CR 3,000.00 MUNICIPAL/BRGY.RD. CR 3,000.00 BEJON FACTORY COMPOUND INTERIOR LOT ALONG ULDOG RD I 2,000.00 BURGOS CREEK-GEN J LUNA RR 2,500.00 GEN J LUNA-V GARCES CR 2,800.00 V GARCES-TALISAY ROAD CR 2,800.00 CABALAN V GARCES-P DEL ROSARIO RR 2,500.00 V GARCES-TALISAY ROAD CR 2,800.00 FORTUNE HOMES RR 2,500.00 GEN J LUNA CREEK-BURGOS RR 2,500.00 BURGOS-CABALAN RR 2,500.00 J RIZAL (PROVINCIAL RD) V GARCES-GEN J LUNA-DEL RR 2,300.00 ROSARIO (50M INWARD) DEL ROSARIO-DUMLOG-POB RR 3,300.00 BDRY EXT TALISAY CTL SCH TALISAY CENTRAL SCH RR 2,300.00 SISTERS OF MARY SCHOOL X 3,000.00 LOT 14 - STA. TERESA PAR RR 2,300.00 ALONG J RIZAL, LOPEZ JAENA, AND V GARCES STS REMAINING LOTS IN BETWN RR 2,300.00 RIZAL & ULDOG TO DUMLOG -POBLACION BDRY LA PATRIA DEL ROSARIO-V GARCES RR 2,500.00 V GARCES-TALISAY RD CR 3,000.00 LA REVOLUCION DEL ROSARIO-V GARCES RR 2,500.00 LOPEZ JAENA V GARCES-DEL ROSARIO RR 2,000.00 P DEL ROSARIO BURGOS-CABALAN RR 2,500.00 SARAVILLE RR 2,500.00 SHORELINE/BOULEVARD CR 3,000.00 TALISAY BLVD POB-DUMLOG BDRY-BURGOS CR 3,000.00 BURGOS-CABALAN CR 3,000.00 CABALAN-POB-CANSOJON BDRY CR 3,000.00 TRES ALINOS LOPEZ JAENA-CABALAN RR 2,500.00 LOT 194-BURGOS RR 2,500.00 BURGOS TO RIZAL RR 2,500.00 ULDOG ROAD P DEL ROSARIO-CABALAN A50 1,000.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: POBLACION (Continuation) Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------V GARCES BURGOS-LA REVOLUCION RR 2,000.00 LA REVOLUCION-PLAZA MARTIRES RR 2,500.00 PLAZA MARTIREZ-CABALAN CR 2,800.00 CABALAN-POBLACION-DUMLOG RR 2,500.00 OTHER SUBD/VILLAGES RR 2,250.00 ALL OTHER STREETS CR 2,000.00 INTERIOR AREAS INT. LOT WITH RIGHT OF WAY RR 1,800.00 INT. W/OUT RIGHT OF WAY RR 1,500.00 100M AWAY & OVER ULDOG A50 1,000.00 RD & CABALAN EXT TO BGY BOUNDARY (NORTHERN) AREAS W/IN LA PATRIA, LOPEZ GL JAENA, V GARCES & TALISAY BLVD 100M AWAY & OVER SHORE- A50 1,000.00 LINE, BURGOS & GEN. LUNA EXT TO DUMLOG BDRY (SO) 100M AWAY & OVER GEN. A50 1,000.00 LUNA, P DEL ROSARIO & RIZAL TO DUMLOG BDRY ALL OTHER LOT NOT CITED A50 1,000.00

BARANGAY: POOC ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIAL ROAD BARANGAY BOUNDARY CR 1,475.00 MUNICIPAL/BRGY.RD. WITHIN THE BARANGAY RR 1,225.00 A50 * SHORELINE CR 1,050.00 OTHER SUBD/VILLAGES ALL SUBD/VILL.FOUND IN THE BRGY. RR 1,250.00 ALL OTHER STREETS RR 1,250.00 INTERIOR LOTS INT. LOTS W/RIGHT OF WAY RR 925.00 INT. LOTS W/O RIGHT OF WAY RR 850.00 A50 200.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: SAN ISIDRO Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIAL ROAD TABUNOK-SN ISIDRO BDRY TO CR 2,500.00 DUMLOG-SAN ISIDRO BDRY BARANGAY ROAD WITHIN THE BARANGAY RR 1,500.00 ARTVILLE RR 2,000.00 CABUSAS CPD. RR 2,000.00 CANTONVILLE RR 2,000.00 CORAZON I & II RR 2,000.00 DAKAY SUBD. RR 2,000.00 GREENVILLE RR 2,000.00 ISLA VERDE RR 1,500.00 MIAME HOMES RR 2,000.00 PANGPANG MAHAYAG RR 1,500.00 RAMONA RR 2,000.00 SACRED HEART RR 2,000.00 SAN ISIDRO RR 2,000.00 STO. NIÑ0 RR 2,000.00 TIAGO COMPOUND RR 1,500.00 TREASUREVILLE RR 2,000.00 OTHER SUBD/VILLAGES RR 1,800.00 ALL OTHER STREETS WITHIN THE BARANGAY RR 1,500.00 INTERIOR LOTS INT. LOTS W/RIGHT OF WAY RR 1,200.00 INT. LOTS W/O RIGHT OF WAY RR 1,000.00 WITHIN THE BARANGAY A50 200.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: SAN ROQUE Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------PROVINCIAL ROAD CANSOJONG BDRY-CEBU CITY BDY CR 1,725.00 SAN ROQUE-TABUNOK PROV'LOLD RAILWAY-PROVL RD RR 1,225.00 ROAD MUNICIPAL/BARANGAY/ RR 1,225.00 PRIVATE ROADS BONANZA RR 1,500.00 FATIMA VILLAGE RR 1,500.00 GREENFIELD RR 1,500.00 GREEN MEADOWS RR 1,500.00 JAMESTOWN RR 1,500.00 RAMONA RR 1,500.00 TIERRA DEL SOL RR 1,500.00 WILLIAMSVILLE RR 1,500.00 OTHER SUBD/VILLAGES RR 1,500.00 ALL OTHER STREETS RR 1,225.00 INTERIOR LOTS INT. LOTS W/RIGHT OF WAY RR 925.00 INT. LOTS W/O RIGHT OF WAY RR 850.00 A50 200.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: TABUNOK Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY ROAD/HOLLOW BLOCKS RR 3,000.00 INTERIOR AREAS BET MOLAVE & BGY RD RR 2,350.00 BNDED BY BGY RD ALONG RR 2,350.00 NUNEZ CMPD BGY RD-LAGTANG & BULACAO RR 2,200.00 CABUSAS COMPOUND RR 2,500.00 MUNICIPAL/BRGY.RD. W/IN 250 METER FROM MARKET SITE CR 6,000.00 250 METER AWAY FROM MARKET SITECR 4,000.00 MOLAVE NAT'L HIWAY TO END OF ST RR 2,500.00 INTERSECTING W/ BGY RD BND FOR TALISAY SPORTS COMPLEX NATIONAL HIGHWAY MANANGA RIVER/BRIDGE TO CR 6,500.00 TABUNOK-BULACAO BDRY PROVL RD (BOUND SAN ISIDRO BDRY-GAISANO COMPLEXCR 3,500.00 FOR TOLEDO CITY) LAGTANG BDRY-SANGI INTERSECTION ROAD CR 3,500.00 SANGI ROAD-OLD RAILWAY KIMBAR CR 2,500.00 OLD RAILWAY-INTERSECTION RR 2,000.00 SANGI RD (50M INWARD) INTERIOR AREAS BNDED BY NAT'L HIWAY, CR 3,000.00 PROV'L RD TO TOLEDO CITY & PROV'L ROAD TO CEBU CITY A HECTARE AWAY FROM A50 250.00 EXISTING BGY/PROV'L/ PRIVATE ROADS, EXC THOSE ONGOING OF SUBDIVISION PUBLIC MARKET SITE CR 7,000.00 ST. SCHOLASTICA'S ACDMY PROV'L RD-TOLEDO CITY X 3,000.00 TALISAY SPORTS COMPLEX FRONTING GAISANO TABUNOK CR 6,000.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 44-02 BARANGAY: TABUNOK (Continuation) Effectivity Date 12-28-02 ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------HAPPY VALLEY RR 2,500.00 NONOC HOMES RR 2,500.00 NUÑEZ COMPOUND RR 2,500.00 PLAINVIEW RR 2,500.00 RAMONA VILLAGE RR 2,500.00 VICTORIA VILLAGE RR 2,500.00 SUBD. RDS/PRIVATE RDS. WITHIN THE BARANGAY RR 2,500.00 OTHER SUBD/VILLAGES RR 2,250.00 OTHER BARANGAYS RD. EXC ALREADY MENTIONED RR 1,800.00 (50 METERS INWARD) INTERIOR LOTS INT.LOTS W/RIGHT OF WAY RR 1,425.00 INT.LOTS W/O RIGHT OF WAY RR 1,300.00

BARANGAY: TANKE ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------MUNICIPAL/BRGY.RD. W/IN THE BARANGAY RR 1,225.00 PROVINCIAL ROAD RR 1,400.00 CANSOJONG BDR. & SAN ROQUE BD. CR 1,475.00 ALL SUBDIVISIONS/VILLAGES RR 1,110.00 SHORELINE CR 1,800.00 RR 1,050.00 ALL OTHER ROADS WITHIN THE BARANGAY RR 1,225.00 INTERIOR AREAS INT. LOT WITH RIGHT OF WAY RR 925.00 WITHOUT RIGHT OF WAY RR 850.00 A50 200.00

BARANGAY: TANPUL ------CLASSI- 1ST REV. STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. ------BARANGAY ROAD LOW AREAS RR 50.00 A50 28.00 HILLY /MOUNTAIN AREAS A49 40.00 INTERIOR AREAS LOW AREAS RR 30.00 A50 28.00 HILLY / FOREST LAND A49 25.00 APD 20.00 ======

CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUE OF REAL PROPERTIES FOR RDO NO. 83 (TALISAY CITY, CEBU)

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY.

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -

a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A PARTICULAR STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE ADJACENT STREET/ SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND

b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. PREDOMINANT USE OF PROPERTY

a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/ BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -

a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR

b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN SEPARATE VALUES, i.e. ZONAL VALUES/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91.

THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.

4. AREAS FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IT IT IS UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY SUCH AS,PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.

SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUED AS AN APD AND SHALL TREATED AS AN ORDINARY REAL PROPERTY.

5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED THAT THE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e. LATEST TAX DECLARATION) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OF EXCHANGE AT THE TIME OF SALE OR EXCHANGE.

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.

1-3-AVD/VFL Republic of the Philippines DEPARTMENT OF FINANCE Roxas Boulevard Corner Vito Cruz Street Manila 1004

DEPARTMENT ORDER NO. 21-93 JANUARY 25, 1993

SUBJECT : IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF ARGAO, BADIAN, BARILI, BOLJOON, DALAGUETE, GINATILAN, MALABUYOC, MINGLANILLA, NAGA, PINAMUNGAJAN, RONDA, SAMBOAN, SAN FERNANDO, SANTANDER, SIBONGA AND TALISAY UNDER REVENUE DISTRICT OFFICE NO. 60-A, (TALISAY CEBU) REVENUE REGION NO. 7, CEBU CITY FOR INTERNAL REVENUE TAX PURPOSES.

TO : All Internal Revenue Officers and Others Concerned.

Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon consultation with competent appraisers.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties located in the Municipalities of Argao, Badian, Barili, Boljoon, Dalaguete, Ginatilan, Malabuyoc, Minglanilla, Naga, Pinamungajan, Ronda, Samboan, San Fernando, Santander, Sibonga and Talisay under jurisdiction of Revenue District Office No. 60-A (Talisay City), Revenue Region No. 7, Cebu City after public hearing was conducted on July 28, 1992 for the purpose. This Order is issued to implement zonal values for land and improvements in the case of condominiums/townhouses, commercial and industrial buildings as shown in Annex "A" hereof to be used in computing any internal revenue tax laws.

This Order shall take effect immediately.

(signed) RAMON DEL ROSARIO, JR. Secretary of Finance RECOMMENDED BY:

(signed) JOSE U. ONG Commissioner of Internal Revenue

1992 ZONAL VALUES OF REAL PROPERTIES IN MUNICIPALITIES OF ARGAO, BADIAN, BARILI, BOLJOON, DALAGUETE, GINATILAN, MALABUYOC, MINGLANILA, NAGA, PINAMUNGAJAN, RONDA, SAMBOAN, SAN FERNANDO, SANTANDER, SIBONGA AND TALISAY, ALL OF THE PROVINCE OF CEBU UNDER REVENUE DISTRICT OFFICE NO. 60A, TALISAY, CEBU FOR INTERNAL REVENUE TAX PURPOSES (16 MUNICIPALITIES)

DEFINITION OF TERMS

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST LAND.

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC.

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED.

CLASSIFICATION LEGEND:

"RR" - RESIDENTIAL REGULAR "X' - INSTITUTIONAL

"RC" - RESIDENTIAL CONDOMINIUM "I" - INDUSTRIAL

"CR" - COMMERCIAL REGULAR "A" - PLAIN, SLOPE

"CC" - COMMERCIAL CONDOMINIUM AGRICULTURAL LAND

"GL" - GOVERNMENT LAND "A1" - HILLY, MOUNTANOUS

"GP" - GENERAL PURPOSE AGRICULTURAL LAND

"APD" - AREA FOR PRIORITY "A2" - COAL DEPOT DEVELOPMENT "A3" - FISHPOND RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: MINGLANILLA D.O. No. 21-93 BARANGAY: CADULAWAN Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY/PROVINCIAL ROADAREAS W/IN 100M ALONG RR 4.25 INTERIOR AREAS AREAS 100M & OVER FR BGY/ A50 3.75 PROV'L ROAD

BARANGAY: CALAJO-AN - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL HIGHWAY EXTENDING 100M FROM HIWAY RR 125.00 FROM PAKIGNE-CALAJOAN BDRY TO CALJOAN-POBLACION BDY PROVINCIAL/BARANGAY ROADALONG BARANGAY ROADS RR 75.00 ALL SUBDIVISIONS RR 150.00 INTERIOR AREAS 100M & OVER FROM ROAD & A 3.25 HIWAY

BARANGAY: CAMP 7 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD ALONG & W/IN 100M A 1.75 INTERIOR AREAS 100M & OVER FR BBGY ROAD A 1.50

BARANGAY: CAMP 8 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD ALONG & W/IN 100M A 1.75 INTERIOR AREAS 100M & OVER FR BBGY ROAD A 1.50 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: MINGLANILLA D.O. No. 21-93 BARANGAY: CUANOS Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD ALONG & W/IN 100M A 2.75 INTERIOR AREAS 100M & OVER FR BBGY ROAD A 2.50 A1 1.75

BARANGAY: GUINDARUHAN - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD ALONG & W/IN 100M A 2.75 INTERIOR AREAS 100M & OVER FR BBGY ROAD A 2.50 A1 1.75

BARANGAY: LINAO - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL HI-WAY LINAO-MINGLANILLA & LINAO RR 122.50 TALISAY TO PAKIGNE-LINAO PROV'L/BARANGAY ROAD EXTENDING 100M FROM LINAO RR 47.50 ALL SUBDIVISIONS RR 147.50 INTERIOR AREAS 100 M & OVER FROM NAT'L A 6.25 HI-WAY & BGY ROADS

BARANGAY: MANDU-ANG - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY RAOD ALONG & W/IN 100M A 2.75 INTERIOR AREAS 100M & OVER FR BBGY ROAD A 2.50 A1 1.75 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: MINGLANILLA D.O. No. 21-93 BARANGAY: PAKIGNE Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL HI-WAY LINAO-PAKIGNE TO PAKIGNE- RR 125.00 POBLACION BDRY PROV'L/BARANGAY ROADS WITHIN 100M FROM ROAD RR 50.00 ALL SUBDIVISIONS RR 150.00 INTERIOR AREAS A 6.25

BARANGAY: POBLACION (WARD I, II, III & IV) - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL HIGHWAY VILLORDON-CABALLERO 50M CR 205.00 TULAY TUNGHAAN-VILLORDON RR 125.00 CABALLERO-POBLACION-CALAJOANRR 125.00 C CABALLERO STREET CR 180.00 E RODRIGUEZ STREET CR 180.00 L CANA STREET & EXTENSION CR 180.00 P CANONEO STREET CR 180.00 P DIAZ STREET CR 180.00 P VILLORDON CR 180.00 R M VILLORDON CR 180.00 R OSMENA, SR. STREET CR 180.00 TRES DE MAYO STREET CR 180.00 18 DE JUNIO STREET CR 180.00 STREET LEADING TO CEMETERY CR 180.00

BARANGAY: TUBOD - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY/PROVINCIAL ROAD RR 4.25 INTERIOR AREAS A 3.75 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: MINGLANILLA D.O. No. 21-93 BARANGAY: TULAY Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL HI-WAY RR 122.50 PROVINCIAL/BARANGAY ROAD RR 72.50 ALL SUBDIVISIONS RR 147.50 INTERIOR AREAS A 6.25

BARANGAY: TUNGHA-AN - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL HIGHWAY RR 125.00 BARANGAY/PROVINCIAL ROAD RR 50.00 ALL SUBDIVISIONS RR 150.00 INTERIOR AREAS A 6.25

BARANGAY: TUNGKIL - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD RR 26.25 INTERIOR AREAS A 6.25 ALL SUBDIVISIONS RR 126.25

BARANGAY: TUNGKOP - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL HIGHWAY RR 125.00 BARANGAY/PROVINCIAL ROAD RR 50.00 ALL SUBDIVISIONS RR 150.00 INTERIOR AREAS A 6.25

BARANGAY: VITO - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY/PROVINCIAL ROAD RR 4.25 INTERIOR AREAS A 3.75 = = = = RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: BIASONG Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD POOC BDRY-MANANGA RIVER RR 150.00 BIASONG PROP-POOC BDRY RR 150.00 INTERIOR AREAS A 10.00

BARANGAY: BULACAO - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD NAT'L RD-BULACAO ELEM SCH RR 435.00 NAT'L RD-CANDULAWAN BDRY RR 285.00 EAST VISAYAN ACADEMY X 895.00 HILLSIDE SUBD NAT'L RD-BULACAO ELEM SCH RR 295.00 MAHARLIKA SUBD 100M AWAY NAT'L RD RR 400.00 MANSUETO SUBD INTERIOR AREA 150M NATL RD RR 400.00 MINGCOURT SUBD NATL RD-NEW FRONTIER SUBD RR 300.00 NATIONAL ROAD BULACAO-TABUNOK BDRY TO CR 995.00 BULACAO-CEBU CITY BDRY NEW FRONTIER SUBD NAT'L RD-BULACAO BRIDGE RR 300.00 INTERIOR AREAS RR 150.00 A 8.00 A1 6.00

BARANGAY: CAMP 4 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY/PROV'L.ROAD LOW AREAS A 4.00 HILLY AREAS A1 3.50 MOUNTAIN AREAS A1 2.50 FOREST LAND APD RIVER BANK A 3.00 INTERIOR AREAS LOW AREAS A 3.00 HILLY AREAS A1 2.00 MOUNTAIN AREAS A1 2.00 FOREST LAND APD RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: MANIPIS-CAMP 6 Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY/PROVINCIAL ROADLOW AREAS A 4.00 HILLY AREAS A1 3.50 MOUNTAIN AREAS A1 2.50 FOREST LAND APD RIVER BANK A 3.00 INTERIOR AREAS LOW AREAS A 3.00 HILLY AREAS A1 2.50 MOUNTAIN AREAS A1 2.00 FOREST LAND APD

BARANGAY: CANDULAWAN - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD LAGTANG CRSNG LOWER CANDULAWANA 82.00 UPPER CANDULAWAN NEAR ELEM SCHOOL A 70.00 INTERIOR AREAS PLANTED TO RICE A 63.00 PLANTED TO CORN/COCO A 65.00 HILLY AREAS A1 55.00 MOUNTAINOUS AREAS A1 55.00

BARANGAY: CANSOJONG - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - MUNICIPAL ROAD POBLACION-CANSOJONG BDRY RR 200.00 TO CANSOJONG-TANGKE BDRY BARANGAY/PRIVATE ROADSCANTON, CABRERA, ABARQUEZ RR 200.00 LABUCA & OTHER EXISTING ROADS WITHIN 100M INWARD KIMBA ROAD SAN ISIDRO BDRY TO TANGKE- RR 200.00 CANSOJONG BDRY SHORELINE POBLACION BDRY TO TANGKE CR 200.00 BDRY (50M INWARD) ALL RESIDENTIAL SUBD RR 250.00 INTERIOR AREAS A 8.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: DUMLOG Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD BASCON ST-POBLACION RR 137.00 SHORELINE-MANANGA RIVER CR 100.00 TO POBLACION BDRY (SITIO LITMON) CONG. BASCON JOSE RIZAL-DUMLOG-SAN RR 290.00 SAN ISIDRO BDRY JOSE RIZAL-POBLACION RR 240.00 POB MUNICIPAL RD-SHORELINE RR 140.00 JOSE RIZAL BASCON-POBLACION BDRY RR 292.00 BASCON-MANANGA RIVER RR 235.00 MUNICIPAL ROAD BASCON-POBLACION BDRY RR 127.00 BASCON-MANANGA RIVER RR 110.00 PRIVATE ROAD MANANGA RIVER CROSSING RR 165.00 BASCON CONNECTING RAMONA ROAD TO POBLACION BDRY ALL RESIDENTIAL SUBD RR 250.00 INTERIOR AREAS RR 150.00 PLANTED TO CORN/COCONUT/ A 9.50 SUGARCANE PLANTED TO OTHERS A 8.50

BARANGAY: JACLUPAN - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - PROVINCIAL ROAD RR 70.00 RIVER BANK I 50.00 INTERIOR AREAS A 3.00 A1 2.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: LAGTANG Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY RD HOLLOW BLOCKSITION MOLAVE-MANANGA RIVER RR 250.00 ILANG-ILANG PROV'L RD-STO. NINO VILL RR 250.00 PROVINCIAL ROAD ST SCHO-ILANGILANG CR 785.00 ILANGILANG-7TH DAY ADVENT RR 200.00 7TH DAY ADVENT-JACLUPAN RR 150.00 RIVER BANK SITIO HALLOW BLOCK-NUNEZ RR 150.00 BATCHING PLANT STO.NINO VILLAGE EAST OF ILANGILANG & RR 250.00 WEST OF MOLAVE ST. SCHOLASTICA'S ACDMY COR PROV'L ROAD AND X 385.00 BARANGAY ROAD INTERIOR AREAS ALONG RIVER BANK PROV'L RR 150.00 RD & BRGY RD HOLLOW BLOCK 100M AWAY ILANG-ILANG, RR 200.00 PROV'L RD, SITIO MOLAVE, & BGY BULACAO BDRY PLAIN AREAS A 5.00 HILLY AREAS A1 4.00

BARANGAY: LAWAAN I - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - LAWAAN ELEM SCH EAST OF SEAVIEW HTS & GP 200.00 WEST OF NATIONAL RD MAGHAWAY BGY RD NATL RD ALONG MAGHAWAY RR 150.00 RD TO BOUNDARY MOHON-LINAO BGY ROAD LINAO BDRY CRSNG LAWAAN RR 150.00 TO COR POOC BGY ROAD NATIONAL ROAD LINAO BDRY-POOC BGY RD CR 350.00 POOC BARANGAY ROAD NATL RD-MOHON-LINAO RD RR 200.00 SEAVIEW HEIGHTS AREAS 100M FROM NATL RD RR 350.00 INTERIOR AREAS RR 150.00 A 5.00 A1 4.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: LAWAAN II Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL ROAD LAWAAN I BDRY-MANANGA BDRY RR 400.00 FAIRVIEW VILLAGE EAST OF NATL ROAD RR 400.00 POOC BARANGAY ROAD NATL RD ALONG LAWAAN II RR 200.00 TO MOHON-DUMLOG BGY RD ALONG MANANGA RIVER FAIRVIEW VILL DOWN TO RR 150.00 MOHON-DUMLOG BGY RD INTERIOR AREAS SITIO BONBON,LOWER SOMBIA RR 100.00 & LITTLE CALAMBA RIVER A HECTARE AWAY FROM A 5.00 EXISTING BGY ROADS

BARANGAY: LAWAAN III - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL ROAD LAWAAN III BDRY-MANANGA RIVER CR 400.00 DON BOSCO SEMINARY I 400.00 BARANGAY ROAD NATL RD-BGY MAGHAWAY RR 150.00 SAN JOSE VILLAGE RR 300.00 BLISS PROJECT SITIO CADICAY APD ALONG RIVER BANK NATL RD TO MAGHAWAY BDRY A 4.00 ALL RESIDENTIAL SUBD RR 300.00 INTERIOR AREAS SUCH AS SITIO PUNGSOD, A 5.00 UPPER SOMBRIA, UPPER LAWAAN, UPPER CADICAY & SITIO CADULDULAN

BARANGAY: LINAO - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL ROAD MINGLANILLA BDRY-LAWAAN BDRY CR 250.00 LINAO-MOHON ROAD NATL RD-MOHON BDRY RR 150.00 LINAO-MAGHAWAY RD NATL RD-MAGHAWAY RD RR 150.00 LINAO-LAWAAN RD COR DAR-LAWAAN BDRY RR 150.00 H. CAPARIDA ROAD LINAO-MOHON RD-NATL RD RR 150.00 ALL RESIDENTIAL SUBD RR 200.00 INTERIOR AREAS A 7.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: MAGHAWAY Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - LOWER MAGHAWAY A 5.00 A1 4.00 MAGHAWAY PROPER RR 50.00 A 5.00 A1 4.00 MAGHAWAY DAKU A 5.00 HILLY AREA A1 4.00 MOUNTAIN AREA A1 3.00

BARANGAY: MOHON - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BELLEZA MOHON CENTRAL CROSSING RR 250.00 M. NOEL AVE-DEAD END M. NOEL AVENUE FIDEL BAS-OLD RAILWAY RR 250.00 FIDEL BAS M NOEL AVE - MANANGA RIV RR 250.00 M NOEL AVE - LINAO BDRY RR 250.00 VALLEY VIEW SUBD INTERIOR AREAS ALONG RR 300.00 FIDEL BAS, M NOEL AVE & BELLEZA ST MOHON BARANGAY RD FIDEL BAS-OLD RAILWAY RR 200.00 ALL RESIDENTIAL SUBD RR 250.00 INTERIOR AREAS A HECTARE AWAY FROM A 10.00 EXISTING BGY/PRIVATE RD RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: POBLACION Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BEJON FACTORY COMPOUNDINTERIOR LOT ALONG ULDOG I 270.00 BURGOS CREEK-GEN J LUNA RR 320.00 GEN J LUNA-V GARCES CR 345.00 V GARCES-TALISAY ROAD CR 370.00 CABALAN V GARCES-P DEL ROSARIO RR 345.00 V GARCES-TALISAY ROAD CR 370.00 GEN J LUNA CREEK-BURGOS RR 295.00 BURGOS-CABALAN RR 345.00 J RIZAL (PROVINCIAL RD) V GARCES-GEN J LUNA-DEL RR 345.00 ROSARIO (50M INWARD) DEL ROSARIO-DUMLOG-POB RR 320.00 BDRY EX TALISAY CTL SCH TALISAY CENTRAL SCH GL SISTERS OF MARY SCHOOL X 350.00 LOT 14 - STA. TERESA PAR GP 320.00 ALONG J RIZAL, LOPEZ JAENA, AND V GARCES STS REMAINING LOTS IN BETWN RR 245.00 RIZAL & ULDOG TO DUMLOG -POBLACION BDRY LA PATRIA DEL ROSARIO-V GARCES RR 345.00 V GARCES-TALISAY RD CR 370.00 LA REVOLUCION DEL ROSARIO-V GARCES RR 345.00 LOPEZ JAENA V GARCES-DEL ROSARIO RR 345.00 P DEL ROSARIO BURGOS-CABALAN RR 345.00 TALISAY BLVD POB-DUMLOG BDRY-BURGOS CR 320.00 BURGOS-CABALAN CR 395.00 CABALAN-POB-CANSOJON BDRY CR 320.00 TRES ALINOS LOPEZ JAENA-CABALAN RR 345.00 LOT 194-BURGOS RR 295.00 BURGOS TO RIZAL RR 345.00 ULDOG ROAD P DEL ROSARIO-CABALAN A 195.00 V GARCES BURGOS-LA REVOLUCION RR 345.00 LA REVOLUCION-PLAZA MARTIRES GL 320.00 PLAZA MARTIREZ-CABALAN CR 370.00 CABALAN-POBLACION-DUMLOG RR 320.00 INTERIOR AREAS 100M AWAY & OVER ULDOG A 115.00 RD & CABALAN EXT TO BGY BOUNDARY (NORTHERN) AREAS W/IN LAPATRIA,L LOPEZ GL JAENA, V GARCES & TALISAY BLVD 100M AWAY & SHORELINE, A 115.00 BURGOS & GEN. LUNA EXT TO DUMLOG BDRY (SO) 100M AWAY & OVER GEN. A 115.00 LUNA, P DEL ROSARIO & RIZAL TO DUMLOG BDRY ALL OTHER LOTS NOT CITED ABOVE A 115.00 ALL RESIDENTIAL SUBD RR 350.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: POOC Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - PROVINCIAL ROAD RR 250.00 SUBDIVISION WITHIN RR 250.00 SHORELINE CR 100.00 BARANGAY/MUNICIPAL RDS A 15.00 INTERIOR AREAS A 10.00

BARANGAY: SAN ISIDRO - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - PROVINCIAL ROAD TABUNOK-SN ISIDRO BDRY TO RR 290.00 DUMLOG-SAN ISIDRO BDRY BARANGAY ROAD RR 250.00 ALL RESIDENTIAL SUBD RR 250.00 INTERIOR AREAS A 15.00

BARANGAY: SAN ROQUE - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - PROVINCIAL ROAD CANSOJONG BDRY-CEBU CITY BDY RR 250.00 SAN ROQUE-TABUNOK PROV'LOLD RAILWAY-PROVL RD RR 250.00 ROAD MUNICIPAL/BARANGAY/ RR 250.00 PRIVATE ROADS ALL RESIDENTIAL SUBD RR 300.00 INTERIOR AREAS A 12.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: TABUNOK Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - NATIONAL HIGHWAY MANANGA RIVER/BRIDGE TO CR 1,000.00 TABUNOK-BULACAO BDRY PROVL RD (BOUND NAT'L HIWAY TO TABUNOK- CR 1,000.00 FOR TOLEDO CITY) LAGTANG BDRY EX SSA CPD INTERSECTION ROAD TO CR 1,000.00 SANGI-TABUNOK & RD BND TO SAN ISIDRO TABUNOK-SAN ISIDRO BDRY CR 970.00 TO INTERSECTION RD & NAT'L HIWAY OLD RAILWAY-INTERSECTION RR 350.00 SANGI RD (50M INWARD) INTERIOR AREAS BNDED BY NAT'L HIWAY, CR 895.00 PROV'L RD TO TOLEDO CITY & PROV'L ROAD TO CEBU CITY A HEC AWAY FROM A 15.00 EXISTING BGY/PROV'L/ PRIVATE ROADS, EXC THOSE ONGOING OF SUBDIVISION PUBLIC MARKET SITE CR 1,000.00 MOLAVE NAT'L HIWAY-END OF ST RR 500.00 INTERSECTING W/ BGY RD BND FOR TALISAY SPORTS COMPLEX BARANGAY RD/HOLLOW BLOCKS RR 400.00 INTERIOR AREAS BET MOLAVE & BGY RD RR 450.00 BNDED BY BGY RD ALONG RR 350.00 NUNEZ CMPD BGY RD-LAGTANG & BULACAO RR 350.00 ST. SCHOLASTICA'S ACDMY PROV'L RD-TOLEDO CITY X 500.00 OTHER BARANGAYS RDS. EXC ALREADY MENTIONED RR 350.00 (50 METERS INWARD) RESIDENTIAL SUBD RR 400.00 RDO NO. 83 TALISAY, CEBU

CITY/MUNICIPALITY: TALISAY D.O. No. 21-93 BARANGAY: TANKE Effectivity Date 5-13-93 - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - PROVINCIAL ROAD RR 250.00 ALL SUBDIVISIONS RR 250.00 SHORELINE CR 200.00 INTERIOR AREAS A 8.00

BARANGAY: TANPUL - - - - CLASSI- INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV/SQ.M. - - - - BARANGAY ROAD LOW AREAS A 2.50 HILLY AREAS A1 2.50 MOUNTAINOUS AREAS A1 2.50 INTERIOR AREAS LOW AREAS A 2.50 HILLY AREAS A1 2.50 MOUNTAINOUS AREAS A1 2.50 FOREST LAND APD = = = = CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUE OF REAL PROPERTIES FOR RDO NO. 60A, TALISAY, CEBU

1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.

WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.

IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.

3. DIVISION OF A BARANGAY.

IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY.

4. COMMERCIAL.

ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET / BARANGAY / ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

6. VALUES OF CONDOMINIUMS AND TOWNHOUSES.

IN DETERMINING OR ARRIVING THE ZONAL VALUES FOR CONDOMINIUMS AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING SHALL BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE. HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.

THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.

7. AREA FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLRB). IF IT IS UTILIZED FOR SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY, E.G., PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.

8. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM IN MUNICIPALITIES, OR OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN MUNICIPALITIES OF ARGAO, BADIAN, BARILI, BOLJOON, DALAGUETE, GINATILAN, MALABUYOC, MINGLANILLA, NAGA, PINAMUNGAJAN, RONDA, SAMBOAN, SAN FERNANDO, SANTANDER, SIBONGA AND TALISAY, PROVINCE OF CEBU, CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES, BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES HEREIN ESTABLISHED.

PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (I.E., ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF THE PROVINCIAL AND CITY ASSESSORS, WHICHEVER IS HIGHER.

I-3/AVD/VFL